https://www.taxtmi.com/caselaws?id=794867 Refund of tax recovered after an appellate order is not available where the taxpayer files a Tribunal appeal beyond the time contemplated under the GST appellate framework and does not comply with the prescribed pre-deposit and undertaking requirements. The circular-based recovery protection applies only when the taxpayer, within the statutory timeline read with the relevant Removal of Difficulties Order, pays the required pre-deposit and undertakes to file the appeal once the Tribunal becomes operational. Non-compliance prevents treatment of the recovered amount as refundable because refund would effectively bypass the statutory pre-deposit mechanism and the conditions governing stay of recovery. en-us Tue, 07 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794867 Refund of tax recovered after an appellate order is not available where the taxpayer files a Tribunal appeal beyond the time contemplated under the GST appellate framework and does not comply with the prescribed pre-deposit and undertaking requirements. The circular-based recovery protection applies only when the taxpayer, within the statutory timeline read with the relevant Removal of Difficulties Order, pays the required pre-deposit and undertakes to file the appeal once the Tribunal becomes operational. Non-compliance prevents treatment of the recovered amount as refundable because refund would effectively bypass the statutory pre-deposit mechanism and the conditions governing stay of recovery. Case-Laws GST Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794867